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DiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… Michelle Sheppard was sentenced to five years probation and paid a total of $4,303 in restitution for falsifying her … three years until her crimes were exposed in an audit and investigation by State Comptroller Thomas P. DiNapoli’s … of her plea agreement, Sheppard resigned her clerk’s job and a second position at the St. Lawrence County Clerk’s …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsDiNapoli: Binghamton City School Finances Progressing
… right path under difficult circumstances,” said DiNapoli. “Smart budgeting, identifying cost-savings opportunities and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingDiNapoli Releases July State Cash Report
… State tax collections through July were $479.5 million lower than collections for the same … since the state budget was enacted, according to the July cash report released today by New York State Comptroller … receipts increased 7.4 percent, or $3.3 billion, through July 31, primarily because of settlement revenues, which were …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportDiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… Thomas P. DiNapoli announced today that New Yorkers can now trace state spending back to the funding source or program on openbooknewyork.com , an easy-to-use search tool for the … and made it even easier to use. The public will now have more information at their fingertips to help follow …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomDiNapoli Releases April State Cash Report
… year, a decline of $420.4 million or 4.9 percent from April 2015, according to the monthly state cash report issued … weaker financial market performance in 2015 than in 2014. "April tax receipts were in line with more conservative … the new fiscal year progresses." Over the last ten years, April tax collections have averaged approximately 11 percent …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-releases-april-state-cash-reportDiNapoli: Financial Settlements and Federal Aid Boosted State Revenue to $149 Billion in 2014-15
… New York collected $1491 billion in revenue in fiscal year 201415 an increase of …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-financial-settlements-and-federal-aid-boosted-state-revenue-149-billion-2014-15V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… complete list of BU values; the RPT_SW_BUS_UNIT Reporting Tree, which supports the roll-up of BUs by branch of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuDiNapoli Releases December State Cash Report
… collections through the first three quarters of the fiscal year declined $1.2 billion, or 2.2 percent, from the same period last year to $53.2 billion and were $29.9 million lower than mid-year Financial Plan projections, according to the state cash … collections through the first three quarters of the fiscal year declined $12 billion or 22 percent from the same period …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-december-state-cash-reportNational School Lunch, Breakfast Programs – Federal Funding and New York
… $538 million for NSLP and SBP in each of FY 2025 and FY 2026 (see Figure 1), with the City’s Department of Education … $ 569.7 Note: Numbers may not add due to rounding Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – NYC Department of Education Average Breakfasts and Lunches …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsOverpayments of Certain Medicare Crossover Claims (Follow-Up)
… much Medicaid owed, which often led to incorrect Medicaid payments. Our initial audit report, which was issued on … the Department to review and recover the improper Medicaid payments and design and implement controls within eMedNY to …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-followMedicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims
… made overpayments to providers who reported claims with a PR 45 cost-sharing amount. The audit covered the period from … unpaid portion of the claim balance. Group codes include PR (patient responsibility) and CO (contractual obligation). … claims processing and payment system. Claims with a CARC PR 45 are currently configured to pay in eMedNY, while claims …
https://www.osc.ny.gov/state-agencies/audits/2025/11/05/medicaid-program-improper-payments-certain-third-party-cost-sharing-claimsSchuyler County – Treasurer’s Office (2014M-186)
… As a result, there is a lack of segregation of duties. Bank reconciliations were not timely or accurately prepared … were inaccurate and out of balance, the annual update document (AUD) could not be filed timely. The 2011 AUD was … moneys are safeguarded. Ensure that complete and accurate bank reconciliations are performed for all bank accounts …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186City of Olean – Budget Review (B18-1-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2017. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1811 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1State Comptroller DiNapoli Releases Municipal & School Audits
… investment policy as required by state law until the end of the audit period. The district earned interest totaling … and savings accounts, which had an average daily balance of approximately $567,000 during the audit period. However, … have resulted in higher investment earnings. As a result of the audit, the board subsequently approved an investment …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School District Audits
… fund balance totaling $12.9 million that was not needed. Penn Yan Central School District – Network Access Controls …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… of the total in SFY 2005. In SFY 2006, the city received $328 million, but AIM funding for the city was eliminated in …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationState Comptroller DiNapoli Releases Municipal and School Audits
… financial operations or properly audit claims. As a result, the board hindered their ability to make informed … statement balances differed from the ending cash balances in the accounting records by $638,485. The board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli: State Tax Collections Continue to Exceed Projections
… received in the same period last year, spurred in part by a $13.5 billion year-to-year increase in personal income tax … addition, PIT collections received from final returns and extension requests associated with annual filings increased … The state’s General Fund ended the first quarter with a balance of just under $15.5 billion, $5.8 billion higher …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsDiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… from credits associated with the Pass-Through Entity Tax (PTET) and property tax relief. Year-to-date consumption and … million below DOB’s latest financial plan projections. PTET collections in Dec. 2022 were $443 million lower than … higher than last year at the same time, primarily due to PTET collections, higher than anticipated tax collections and …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billionDiNapoli: State Tax Receipts Exceed Initial Projections By $7.2 Billion Through First Six Months
… (SFY) 2021-22 exceeded the Enacted Budget Financial Plan forecast (May estimates) by $7.2 billion through the end of … DiNapoli. Tax collections were $1.8 billion greater than forecast by the Division of the Budget (DOB) in the First … May estimates by $4.8 billion and the First Quarter Update forecast by $583.2 million. Year-to-date, consumption and …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-state-tax-receipts-exceed-initial-projections-72-billion-through-first-six-months